Does the flexibility of XBRL GL make it difficult to implement it?
A flexible structure provides a much greater representational power compared to a more rigid, pre-determined structure, but it requires a different mindset in order to use it consistently. Best practice guidance on how to represent different types of data, transactions and documents is available from the XBRL GL Working Group at GaLaPaGoS Global Ledger Practices Guide for Study (http://gl.iphix.net), and the WG (xbrlgl@xbrl.org) is available to provide guidance on possible best practice approaches to represent data/documents that have not been published yet.
